SH. MOHIT LOYALKA, AS AN AGGRIEVED ASSESSEE,DELHI vs. INCOME TAX OFFICER, DELHI

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ITA 7238/DEL/2025Status: DisposedITAT Delhi23 December 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that Sh. Mohit Loyalka lacked the necessary *locus standi* to institute the appeal, as the assessment order was not against him but against a separate entity. Given that no proceedings were initiated against the appellant individually, the tribunal found no merit in his appeal. Consequently, the appeal was dismissed as premature.

What were the facts?

Sh. Mohit Loyalka filed an appeal for AY 2012-13 against a CIT(A) order, which arose from re-assessment proceedings under Section 147 read with Section 144. However, the original assessment order, dated 29.12.2019, was passed in the name of M/s Bhawna Enterprises (an alleged partnership firm), not against Sh. Mohit Loyalka personally.

What were the issues?

Whether the appellant, Sh. Mohit Loyalka, had the *locus standi* to challenge an assessment order passed in the name of a partnership firm (M/s Bhawna Enterprises), when no proceedings were initiated against him personally.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Ms. Shilpa Gupta, CA
Hearing: 23.12.2025Pronounced: 23.12.2025

ORDER This appellant’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081785242(1) dated 15.10.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

3.

Heard both the parties at length. Case file perused.

4.

It emerges at the outset that there arises the first and foremost issue of the assessee’s locus standi to institute the instant appeal itself against the assessment order herein dated 29.12.2019 passed in the name of M/s Bhawna Enterprises (an

1.

Mohit Loyalka alleged partnership firm). This being the clinching factual position and in absence of any proceedings initiated by the department against the appellant as on date, the tribunal no merit in his locus standi to initiate the instant appeal against the learned Assessing Officer’s assessment order. Rejected accordingly.

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